Part 2520. PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
- § 2520.104-1 - General.
- §§ 2520.104-2—2520.104-3 - §[Reserved]
- § 2520.104-4 - Alternative method of compliance for certain successor pension plans.
- §§ 2520.104-5—2520.104-6 - §[Reserved]
- § 2520.104-20 - Limited exemption for certain small welfare plans.
- § 2520.104-21 - Limited exemption for certain group insurance arrangements.
- § 2520.104-22 - Exemption from reporting and disclosure requirements for apprenticeship and training plans.
- § 2520.104-23 - Alternative method of compliance for pension plans for certain selected employees.
- § 2520.104-24 - Exemption for welfare plans for certain selected employees.
- § 2520.104-25 - Exemption from reporting and disclosure for day care centers.
- § 2520.104-26 - Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
- § 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
- § 2520.104-28 - [Reserved]
- § 2520.104-41 - Simplified annual reporting requirements for plans with fewer than 100 participants.
- § 2520.104-42 - Waiver of certain actuarial information in the annual report.
- § 2520.104-43 - Exemption from annual reporting requirement for certain group insurance arrangements.
- § 2520.104-44 - Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
- § 2520.104-45 - [Reserved]
- § 2520.104-46 - Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
- § 2520.104-47 - Limited exemption and alternative method of compliance for filing of insurance company financial reports.
- § 2520.104-48 - Alternative method of compliance for model simplified employee pensions—IRS Form 5305-SEP.
- § 2520.104-49 - Alternative method of compliance for certain simplified employee pensions.
- § 2520.104-50 - Short plan years, deferral of accountant's examination and report.
- § 2520.104-51 -
- § 2520.104a-1 - Filing with the Secretary of Labor.
- § 2520.104a-2 - Electronic filing of annual reports.
- §§ 2520.104a-3—2520.104a-4 - §[Reserved]
- § 2520.104a-5 - Annual reporting filing requirements.
- § 2520.104a-6 - Annual reporting for plans which are part of a group insurance arrangement.
- § 2520.104a-7 - [Reserved]
- § 2520.104a-8 - Requirement to furnish documents to the Secretary of Labor on request.
- § 2520.104a-9 - Annual reporting for defined contribution group (DCG) reporting arrangements.
- § 2520.104b-2 - Summary plan description.
- § 2520.104b-3 - Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
- § 2520.104b-4 - Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits.
- § 2520.104b-10 - Summary Annual Report.
- § 2520.104b-30 - Charges for documents.
- § 2520.104b-31 - Alternative method for disclosure through electronic media—Notice-and-access.
- §§ 2520.105-1—2520.105-2 - §[Reserved]
- § 2520.105-3 - Lifetime income disclosure for individual account plans.
- SUBPART A [§ 2520.101-1 - § 2520.101-6] - Subpart A—General Reporting and Disclosure Requirements
- SUBPART B [§ 2520.102-1 - § 2520.102-4] - Subpart B—Contents of Plan Descriptions and Summary Plan Descriptions
- SUBPART C [§ 2520.103-1 - § 2520.103-14] - Subpart C—Annual Report Requirements
- SUBPART D - Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements
- SUBPART E - Subpart E—Reporting Requirements
- SUBPART F - Subpart F—Disclosure Requirements
- SUBPART G [§ 2520.107-1 - § 2520.107-1] - Subpart G—Recordkeeping Requirements